SKLAR v. C.I.R.

No. 06-72961.

549 F.3d 1252 (2008)

Michael SKLAR; Marla Sklar, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 12, 2008.


Attorney(s) appearing for the Case

Jeffrey I. Zuckerman (argued), Curtis, Mallet-Prevost, Colt & Mosle, LLP, Washington, D.C., for the petitioners-appellants.

Ellen Page DelSole (argued), Eileen J. O'Connor, and Kenneth L. Greene, Department of Justice, Washington, D.C., for the respondent-appellee.

Before: HARRY PREGERSON and KIM McLANE WARDLAW, Circuit Judges, and RONALD B. LEIGHTON, District Judge.


WARDLAW, Circuit Judge:

Michael and Marla Sklar ("the Sklars") appeal from a decision of the Tax Court affirming the disallowance of deductions they claimed for tuition and fees paid to their children's Orthodox Jewish day schools. See Sklar v. Comm'r, 125 T.C. 281, 2005 WL 3497885 (2005). We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

A.

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